Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017
Table of Contents
Enacting Formula
1 Citation and commencement
2 Definitions
3 Application
4 Approval of insurer
5 Approval of captive insurer
6 Approval of marine hull and liability insurer
7 Approval of specialised insurer
8 Concessionary rate of tax for approved insurer
9 Concessionary rate of tax for approved marine hull and liability insurer
10 Concessionary rates of tax for approved specialised insurer
11 Concessionary rate of tax and exemption for approved captive insurer
12 Apportionment of expenses, allowances and donations
13 Determination of exempt income of approved captive insurer